id	sid	eid	entity	type
faba-174	1	1	42	CARDINAL
faba-174	1	2	6	CARDINAL
faba-174	1	3	1	CARDINAL
faba-174	1	4	2024	CARDINAL
faba-174	1	5	issn 2603-5324	PERSON
faba-174	1	6	indonesia	GPE
faba-174	1	7	petrisia1*	ORG
faba-174	1	8	dewata2	GPE
faba-174	1	9	dwitayanti3	PERSON
faba-174	1	10	hadi jauhari4	PERSON
faba-174	1	11	sriwijaya	GPE
faba-174	1	12	polytechnic, indonesia1 department of accounting	ORG
faba-174	1	13	sriwijaya	GPE
faba-174	1	14	indonesia2	ORG
faba-174	1	15	sriwijaya	GPE
faba-174	1	16	indonesia3	PERSON
faba-174	1	17	sriwijaya	GPE
faba-174	1	18	polytechnic	GPE
faba-174	1	19	indonesia4	GPE
faba-174	1	20	9	CARDINAL
faba-174	1	21	november 2023	DATE
faba-174	1	22	1	CARDINAL
faba-174	1	23	april 2024 accepted	DATE
faba-174	1	24	30	CARDINAL
faba-174	1	25	april 2024	DATE
faba-174	2	1	12	CARDINAL
faba-174	2	2	102	CARDINAL
faba-174	2	3	indonesia	GPE
faba-174	2	4	2019-2021	CARDINAL
faba-174	5	1	indonesia	GPE
faba-174	6	1	indonesia	GPE
faba-174	7	1	indonesia	GPE
faba-174	7	2	2019	DATE
faba-174	7	3	163 days	DATE
faba-174	9	1	jel	ORG
faba-174	9	2	dewata	GPE
faba-174	9	3	dwitayanti	ORG
faba-174	9	4	6	CARDINAL
faba-174	9	5	1	CARDINAL
faba-174	9	6	2024 43	DATE
faba-174	11	1	71	CARDINAL
faba-174	11	2	2010	DATE
faba-174	15	1	wicaksono	PERSON
faba-174	17	1	the end date of the fiscal year	DATE
faba-174	18	1	three months	DATE
faba-174	18	2	the end of the fiscal year	DATE
faba-174	19	1	two months	DATE
faba-174	20	1	five months	DATE
faba-174	20	2	about 150 days	DATE
faba-174	20	3	the end of the fiscal year	DATE
faba-174	24	1	1	CARDINAL
faba-174	24	2	1	CARDINAL
faba-174	24	3	indonesia	GPE
faba-174	24	4	2019	DATE
faba-174	24	5	around 163 days	DATE
faba-174	25	1	2019	DATE
faba-174	25	2	maluku	PERSON
faba-174	25	3	209 days	DATE
faba-174	26	1	west kalimantan	GPE
faba-174	26	2	66	CARDINAL
faba-174	26	3	2019	CARDINAL
faba-174	26	4	25	CARDINAL
faba-174	28	1	2015	CARDINAL
faba-174	35	1	142	CARDINAL
faba-174	35	2	142	CARDINAL
faba-174	35	3	135	CARDINAL
faba-174	35	4	134	CARDINAL
faba-174	35	5	120	CARDINAL
faba-174	35	6	2021	CARDINAL
faba-174	35	7	dewata	GPE
faba-174	35	8	dwitayanti	ORG
faba-174	35	9	6	CARDINAL
faba-174	35	10	1	CARDINAL
faba-174	35	11	2024 44	DATE
faba-174	35	12	2018	DATE
faba-174	38	1	71	CARDINAL
faba-174	38	2	2010	DATE
faba-174	40	1	one	CARDINAL
faba-174	41	1	opd	ORG
faba-174	42	1	wafa	ORG
faba-174	42	2	nugraeni 2018	LAW
faba-174	43	1	2015	DATE
faba-174	44	1	halim	PERSON
faba-174	44	2	2019	DATE
faba-174	45	1	wibowo	ORG
faba-174	46	1	syofyan	NORP
faba-174	46	2	2020	DATE
faba-174	46	3	marni et al	PERSON
faba-174	46	4	2019	DATE
faba-174	46	5	bakar	PERSON
faba-174	46	6	2019	DATE
faba-174	46	7	2018	DATE
faba-174	48	1	gemilang	PERSON
faba-174	48	2	2021	CARDINAL
faba-174	50	1	gemilang	PERSON
faba-174	50	2	2021	CARDINAL
faba-174	50	3	2021	CARDINAL
faba-174	50	4	wafa	ORG
faba-174	50	5	nugraeni	ORG
faba-174	50	6	2018	DATE
faba-174	51	1	2018	DATE
faba-174	54	1	verawaty	PERSON
faba-174	54	2	2021	CARDINAL
faba-174	55	1	ramadhani et al	PERSON
faba-174	55	2	2022	CARDINAL
faba-174	56	1	2016	DATE
faba-174	57	1	tullah et al	ORG
faba-174	58	1	2019	DATE
faba-174	61	1	34	CARDINAL
faba-174	61	2	indonesia	GPE
faba-174	61	3	2019-2021	DATE
faba-174	61	4	fiscal year	DATE
faba-174	61	5	12	CARDINAL
faba-174	62	1	syofyan	NORP
faba-174	62	2	2020	DATE
faba-174	62	3	marni et al	PERSON
faba-174	63	1	2019	DATE
faba-174	64	1	2017	CARDINAL
faba-174	68	1	lkpds	NORP
faba-174	69	1	the supreme audit	ORG
faba-174	69	2	indonesia	GPE
faba-174	70	1	indonesia	GPE
faba-174	71	1	dewata	GPE
faba-174	71	2	dwitayanti	ORG
faba-174	71	3	6	CARDINAL
faba-174	71	4	1	CARDINAL
faba-174	71	5	2024 45	DATE
faba-174	71	6	jensen	PERSON
faba-174	71	7	1976	DATE
faba-174	83	1	the number of days	DATE
faba-174	83	2	the fiscal year	DATE
faba-174	83	3	december	DATE
faba-174	84	1	1	CARDINAL
faba-174	85	1	three months	DATE
faba-174	85	2	the end of the fiscal year	DATE
faba-174	86	1	two months	DATE
faba-174	87	1	days	DATE
faba-174	87	2	may 31	DATE
faba-174	87	3	2018	DATE
faba-174	92	1	the fiscal year	DATE
faba-174	94	1	wibowo	ORG
faba-174	103	1	nonpetrisia	GPE
faba-174	103	2	dewata	GPE
faba-174	103	3	dwitayanti	ORG
faba-174	103	4	6	CARDINAL
faba-174	103	5	1	CARDINAL
faba-174	103	6	2024 46	DATE
faba-174	107	1	2020	DATE
faba-174	109	1	71	CARDINAL
faba-174	109	2	2010	DATE
faba-174	111	1	opd	ORG
faba-174	113	1	afriani	PERSON
faba-174	113	2	2023	CARDINAL
faba-174	116	1	jensen	PERSON
faba-174	116	2	1976	DATE
faba-174	118	1	vertiarani	NORP
faba-174	118	2	halim 2019	PERSON
faba-174	119	1	wibowo	ORG
faba-174	121	1	first	ORDINAL
faba-174	126	1	2019	DATE
faba-174	129	1	gemilang	PERSON
faba-174	129	2	2021	CARDINAL
faba-174	131	1	2021	CARDINAL
faba-174	133	1	second	ORDINAL
faba-174	136	1	itsniawan	PERSON
faba-174	136	2	2015	DATE
faba-174	137	1	dewata	GPE
faba-174	137	2	dwitayanti	ORG
faba-174	137	3	6	CARDINAL
faba-174	137	4	1	CARDINAL
faba-174	137	5	2024 47	DATE
faba-174	138	1	third	ORDINAL
faba-174	138	2	wibowo	ORG
faba-174	142	1	fourth	ORDINAL
faba-174	143	1	annual	DATE
faba-174	143	2	indonesia	GPE
faba-174	143	3	2019-2021 fiscal year	DATE
faba-174	144	1	indonesia	GPE
faba-174	144	2	2019-2021 fiscal year	DATE
faba-174	146	1	20192021	DATE
faba-174	147	1	1	CARDINAL
faba-174	147	2	1	CARDINAL
faba-174	147	3	indonesia	GPE
faba-174	147	4	38	CARDINAL
faba-174	147	5	2019-2021	CARDINAL
faba-174	147	6	4	CARDINAL
faba-174	147	7	34	CARDINAL
faba-174	147	8	years	DATE
faba-174	147	9	3	CARDINAL
faba-174	147	10	102	CARDINAL
faba-174	147	11	2023	CARDINAL
faba-174	148	1	annual	DATE
faba-174	148	2	the days	DATE
faba-174	148	3	the end of the fiscal year	DATE
faba-174	149	1	the number of days	DATE
faba-174	149	2	december 31	DATE
faba-174	151	1	days	DATE
faba-174	152	1	the lhp − date of end of fiscal year	ORG
faba-174	152	2	1	CARDINAL
faba-174	153	1	2	CARDINAL
faba-174	157	1	dewata	GPE
faba-174	157	2	dwitayanti	ORG
faba-174	157	3	6	CARDINAL
faba-174	157	4	1	CARDINAL
faba-174	157	5	2024 48	DATE
faba-174	158	1	3	CARDINAL
faba-174	158	2	ea	CARDINAL
faba-174	158	3	2	CARDINAL
faba-174	158	4	y_ad x1_up	PERSON
faba-174	159	1	144.0098 30.26765	CARDINAL
faba-174	159	2	16.00000	CARDINAL
faba-174	159	3	209.0000 33.93000 43.00000 96.00000	MONEY
faba-174	159	4	66.00000 28.48000 5.000000 27.00000	MONEY
faba-174	161	1	22.39718	CARDINAL
faba-174	161	2	12.36845	CARDINAL
faba-174	161	3	102 102 102 102	MONEY
faba-174	161	4	2023	CARDINAL
faba-174	161	5	22.39718	CARDINAL
faba-174	161	6	144.0098	CARDINAL
faba-174	162	1	66	CARDINAL
faba-174	162	2	209	CARDINAL
faba-174	163	1	0.963192	CARDINAL
faba-174	163	2	30.26765	CARDINAL
faba-174	164	1	28.48	CARDINAL
faba-174	164	2	33.93	CARDINAL
faba-174	165	1	7.641076	CARDINAL
faba-174	165	2	16.65686	CARDINAL
faba-174	166	1	ea	CARDINAL
faba-174	166	2	12.36845	CARDINAL
faba-174	166	3	43.17647	CARDINAL
faba-174	166	4	27	CARDINAL
faba-174	166	5	96	CARDINAL
faba-174	167	1	cem	ORG
faba-174	168	1	3	CARDINAL
faba-174	169	1	1.763392	CARDINAL
faba-174	169	2	0.0258	GPE
faba-174	169	3	chi-square	PERSON
faba-174	169	4	65.214342	CARDINAL
faba-174	169	5	0.0007	CARDINAL
faba-174	169	6	2023	CARDINAL
faba-174	169	7	chi-square	PERSON
faba-174	169	8	0.0007<0.05	CARDINAL
faba-174	170	1	hausman	PERSON
faba-174	170	2	hausman	PERSON
faba-174	171	1	4	CARDINAL
faba-174	171	2	hausman	PERSON
faba-174	171	3	chi-sq	PERSON
faba-174	171	4	chi-sq	PERSON
faba-174	171	5	d.f. prob	PERSON
faba-174	172	1	9.755455 3 0.0208	CARDINAL
faba-174	172	2	2023	CARDINAL
faba-174	172	3	0.0208<0.05	CARDINAL
faba-174	172	4	petrisia	ORG
faba-174	172	5	dewata	GPE
faba-174	172	6	dwitayanti	ORG
faba-174	172	7	6	CARDINAL
faba-174	172	8	1	CARDINAL
faba-174	172	9	2024 49	DATE
faba-174	175	1	three	CARDINAL
faba-174	175	2	cem	ORG
faba-174	175	3	rem	PERSON
faba-174	176	1	5	CARDINAL
faba-174	177	1	multiple linear	ORG
faba-174	179	1	1936.092	CARDINAL
faba-174	179	2	2.393	MONEY
faba-174	180	1	0.024	CARDINAL
faba-174	180	2	1.597	CARDINAL
faba-174	180	3	0.003	CARDINAL
faba-174	180	4	1.006	CARDINAL
faba-174	180	5	0.012	MONEY
faba-174	180	6	0.379	CARDINAL
faba-174	180	7	37.9%	PERCENT
faba-174	180	8	2.711	CARDINAL
faba-174	180	9	2023	CARDINAL
faba-174	180	10	5	CARDINAL
faba-174	182	1	1.597	CARDINAL
faba-174	183	1	1936.092	CARDINAL
faba-174	184	1	1936.092	CARDINAL
faba-174	184	2	61.522	CARDINAL
faba-174	184	3	1.006 x3	QUANTITY
faba-174	184	4	4	CARDINAL
faba-174	185	1	1%	PERCENT
faba-174	186	1	1.59	CARDINAL
faba-174	187	1	1%	PERCENT
faba-174	188	1	1.006	CARDINAL
faba-174	189	1	1%	PERCENT
faba-174	189	2	x3	GPE
faba-174	189	3	100.6%	PERCENT
faba-174	190	1	0.024<0.05	CARDINAL
faba-174	191	1	1	CARDINAL
faba-174	192	1	3.779	CARDINAL
faba-174	192	2	0.003<0.05	CARDINAL
faba-174	192	3	2	CARDINAL
faba-174	193	1	2.578	CARDINAL
faba-174	194	1	3	CARDINAL
faba-174	195	1	2.711	CARDINAL
faba-174	195	2	2.711>2.697	CARDINAL
faba-174	195	3	0.0002<0.05	DATE
faba-174	197	1	4	CARDINAL
faba-174	198	1	0.379	CARDINAL
faba-174	198	2	37.9%	PERCENT
faba-174	199	1	62.1%	PERCENT
faba-174	200	1	dewata	GPE
faba-174	200	2	dwitayanti	ORG
faba-174	200	3	6	CARDINAL
faba-174	200	4	1	CARDINAL
faba-174	200	5	2024 50	DATE
faba-174	200	6	0.024<0.05	CARDINAL
faba-174	202	1	sulardi 2021	ORG
faba-174	205	1	vertiarani	NORP
faba-174	205	2	halim	PERSON
faba-174	205	3	2019	DATE
faba-174	205	4	wibowo	ORG
faba-174	205	5	purwaningsih	ORG
faba-174	205	6	2019	DATE
faba-174	205	7	2015	CARDINAL
faba-174	206	1	wafa	ORG
faba-174	206	2	nugraeni	ORG
faba-174	206	3	2018	DATE
faba-174	207	1	gemilang	PERSON
faba-174	207	2	2021	CARDINAL
faba-174	207	3	fuad	PERSON
faba-174	207	4	2020	DATE
faba-174	208	1	3.779>1.984	CARDINAL
faba-174	208	2	0.003<0.05	CARDINAL
faba-174	213	1	cohen and leventis	LAW
faba-174	213	2	2013	DATE
faba-174	213	3	david 2020	PERSON
faba-174	214	1	gemilang	PERSON
faba-174	214	2	2021	CARDINAL
faba-174	214	3	2021	CARDINAL
faba-174	214	4	wafa	ORG
faba-174	214	5	nugraeni	ORG
faba-174	214	6	2018	DATE
faba-174	215	1	2018	DATE
faba-174	217	1	2022	CARDINAL
faba-174	218	1	2017	CARDINAL
faba-174	219	1	0.0122<0.05	CARDINAL
faba-174	219	2	2.578480>1.984467	CARDINAL
faba-174	224	1	2019	DATE
faba-174	225	1	0.0002<0.05	DATE
faba-174	225	2	2.711>2.697	CARDINAL
faba-174	225	3	indonesia	GPE
faba-174	226	1	vertiarani	NORP
faba-174	226	2	halim	PERSON
faba-174	226	3	2019	DATE
faba-174	229	1	wibowo	ORG
faba-174	229	2	purwaningsih	ORG
faba-174	229	3	2019	DATE
faba-174	230	1	wafa	ORG
faba-174	230	2	nugraeni	ORG
faba-174	230	3	2018	DATE
faba-174	234	1	dewata	GPE
faba-174	234	2	dwitayanti	ORG
faba-174	234	3	6	CARDINAL
faba-174	234	4	1	CARDINAL
faba-174	234	5	2024 51	DATE
faba-174	234	6	indonesia	GPE
faba-174	235	1	only 37.9%	PERCENT
faba-174	237	1	afriani	PERSON
faba-174	237	2	b. r.	PERSON
faba-174	237	3	m. d. satyawan	PERSON
faba-174	238	1	2023	CARDINAL
faba-174	239	1	yang mempengaruhi	PERSON
faba-174	239	2	pada laporan	PERSON
faba-174	239	3	pemerintah daerah	PERSON
faba-174	239	4	2016-2018	CARDINAL
faba-174	239	5	indonesia	GPE
faba-174	240	1	jurnal akuntansi akunesa	ORG
faba-174	240	2	11(2	CARDINAL
faba-174	240	3	195	CARDINAL
faba-174	241	1	f.	PERSON
faba-174	241	2	d.	NORP
faba-174	242	1	2019	DATE
faba-174	243	1	opini	PERSON
faba-174	243	2	dan kualitas	PERSON
faba-174	243	3	kabupaten/kota di	ORG
faba-174	243	4	indonesia	GPE
faba-174	244	1	jurnal akuntansi	PERSON
faba-174	244	2	7(3	DATE
faba-174	245	1	https://doi.org/10.33369/j.akuntansi.7.3.75-86	ORG
faba-174	246	1	n.	ORG
faba-174	246	2	i. irawati.	PERSON
faba-174	247	1	2017	CARDINAL
faba-174	249	1	international journal of management	ORG
faba-174	249	2	3	CARDINAL
faba-174	249	3	124	CARDINAL
faba-174	250	1	http://iraj.in	GPE
faba-174	251	1	azaharia	GPE
faba-174	251	2	a. y. p.	PERSON
faba-174	252	1	2021	CARDINAL
faba-174	253	1	dan ukuran	PERSON
faba-174	253	2	daerah terhadap ketepatwaktuan laporan	PERSON
faba-174	254	1	pemerintah daerah di	PERSON
faba-174	254	2	indonesia	GPE
faba-174	255	1	jurnal akuntansi dan bisnis	PERSON
faba-174	255	2	21(2	CARDINAL
faba-174	256	1	bakar	PERSON
faba-174	256	2	m. p.	PERSON
faba-174	256	3	f. i. arza	PERSON
faba-174	257	1	2019	DATE
faba-174	258	1	pemerintah daerah	PERSON
faba-174	258	2	dan leverage terhadap	PERSON
faba-174	258	3	pada pemerintah daerah kabupaten	PERSON
faba-174	258	4	kota di provinsi sumatera barat	ORG
faba-174	259	1	jurnal eksplorasi akuntansi	PERSON
faba-174	259	2	1(3	CARDINAL
faba-174	259	3	1168–1183	CARDINAL
faba-174	260	1	https://doi.org/10.24036/jea.v1i3.134	PERSON
faba-174	260	2	cohen	PERSON
faba-174	260	3	s.	PERSON
faba-174	260	4	s. leventis	PERSON
faba-174	261	1	2013	DATE
faba-174	263	1	37(1	DATE
faba-174	263	2	40–53	CARDINAL
faba-174	264	1	d.	NORP
faba-174	264	2	2015	DATE
faba-174	265	1	pengaruh latar belakang pendidikan kepala daerah	PERSON
faba-174	265	2	pemerintah daerah	PERSON
faba-174	265	3	dan opini	PERSON
faba-174	265	4	daerah kepulauan sumatera	PERSON
faba-174	266	1	fakultas	ORG
faba-174	266	2	ekonomi	ORG
faba-174	266	3	6(1	CARDINAL
faba-174	267	1	https://www.researchgate.net/publication/343472231	TIME
faba-174	268	1	frasti	PERSON
faba-174	268	2	h. e., dita	PERSON
faba-174	268	3	e. p.	PERSON
faba-174	268	4	pracinthea	PERSON
faba-174	268	5	e.	PERSON
faba-174	268	6	widyawati	GPE
faba-174	268	7	a.	PERSON
faba-174	268	8	s. t. hananto	PERSON
faba-174	269	1	2017	CARDINAL
faba-174	270	1	karakteristik kepala daerah dan	PERSON
faba-174	271	1	pemerintah daerah di	PERSON
faba-174	271	2	indonesia	GPE
faba-174	272	1	jurnal akuntansi	PERSON
faba-174	272	2	21(1	CARDINAL
faba-174	272	3	21-34	DATE
faba-174	273	1	fuad	PERSON
faba-174	273	2	k.	PERSON
faba-174	273	3	a. s. d. wiradinata	PERSON
faba-174	274	1	2020	DATE
faba-174	275	1	seberapa penting audit	ORG
faba-174	275	2	di pemerintah daerah perlu	PERSON
faba-174	276	1	dan perbankan	PERSON
faba-174	276	2	9(2	DATE
faba-174	276	3	145–154	CARDINAL
faba-174	277	1	r. b.	PERSON
faba-174	277	2	k. d. david	PERSON
faba-174	278	1	2020	DATE
faba-174	279	1	the supreme audit institution	ORG
faba-174	279	2	liberia	GPE
faba-174	281	1	gemilang	PERSON
faba-174	281	2	y. a. k.	PERSON
faba-174	281	3	2021	CARDINAL
faba-174	282	1	pemerintah daerah	PERSON
faba-174	282	2	tingkat ketergantungan pemerintah daerah	PERSON
faba-174	282	3	dan temuan	PERSON
faba-174	283	1	borobudur accounting review	ORG
faba-174	283	2	1(1	CARDINAL
faba-174	283	3	78–88	CARDINAL
faba-174	284	1	https://doi.org/https://doi.org/10.31603/bacr.4895 hardini	PERSON
faba-174	284	2	z. g.	PERSON
faba-174	284	3	2016	DATE
faba-174	285	1	determinan	PERSON
faba-174	285	2	kabupaten/kota di indonesia.	ORG
faba-174	286	1	5(1	CARDINAL
faba-174	287	1	https://doi.org/http://journal.unnes.ac.id/sju/index.php/aaj	PERSON
faba-174	287	2	itsniawan	PERSON
faba-174	287	3	a. m.	PERSON
faba-174	287	4	s. suranta	PERSON
faba-174	288	1	2015	DATE
faba-174	289	1	kabupaten/kota di indonesia.	ORG
faba-174	291	1	http://fe.unp.ac.id/. jensen	PERSON
faba-174	291	2	m. c.	PERSON
faba-174	291	3	w. h. meckling	PERSON
faba-174	292	1	1976	DATE
faba-174	294	1	journal of financial economics	ORG
faba-174	294	2	3(4	PRODUCT
faba-174	294	3	305–360	CARDINAL
faba-174	296	1	karlina	PERSON
faba-174	296	2	lindrianasari	GPE
faba-174	296	3	r. r. gamayuni	PERSON
faba-174	297	1	2018	DATE
faba-174	298	1	indonesia	GPE
faba-174	299	1	international journal of scientific & technology	ORG
faba-174	299	2	105	CARDINAL
faba-174	299	3	of_audit_statements_lag_in_regional_governments_in_indonesia	GPE
faba-174	300	1	marni	GPE
faba-174	300	2	ali	PERSON
faba-174	300	3	s.	PERSON
faba-174	300	4	n. s. yeni	PERSON
faba-174	300	5	2019	DATE
faba-174	301	1	indonesia	GPE
faba-174	302	1	12(2	DATE
faba-174	302	2	118–126	CARDINAL
faba-174	302	3	https://doi.org/http://dx.doi.org/10.52155/ijpsat.v12.2.674	ORG
faba-174	303	1	nouraldeen	PERSON
faba-174	303	2	r. m. m. m. dr.	PERSON
faba-174	303	3	h. w. prof	PERSON
faba-174	304	1	2020	DATE
faba-174	306	1	bau	PERSON
faba-174	306	2	2(1	CARDINAL
faba-174	308	1	rahmawati	GPE
faba-174	308	2	r.	NORP
faba-174	308	3	2021	CARDINAL
faba-174	309	1	https://doi.org/10.33369/j.akuntansi.7.3.75-86 http://iraj.in/ http://www.jab.fe.uns.ac.id/ https://doi.org/10.24036/jea.v1i3.134	ORG
faba-174	309	2	https://www.researchgate.net/publication/343472231	TIME
faba-174	309	3	https://doi.org/10.1016/0304-405x(76)90026-x https://doi.org/10.1016/0304-405x(76)90026-x	TIME
faba-174	309	4	https://doi.org/https:/www.researchgate.net/publication/330667991_determinant_analysis_of_audit_statements_lag_in_regional_governments_in_indonesia	TIME
faba-174	309	5	dewata	GPE
faba-174	309	6	dwitayanti	ORG
faba-174	309	7	6	CARDINAL
faba-174	309	8	1	CARDINAL
faba-174	309	9	2024 52	DATE
faba-174	309	10	pada pemerintah provinsi di indonesia	PERSON
faba-174	310	1	616-624	CARDINAL
faba-174	311	1	republik	GPE
faba-174	311	2	indonesia	GPE
faba-174	312	1	2010	DATE
faba-174	313	1	peraturan pemerintah ri no.71 tahun	PERSON
faba-174	313	2	2010	DATE
faba-174	313	3	tentang standar akuntansi pemerintahan	PERSON
faba-174	314	1	dpr ri.	ORG
faba-174	314	2	jakarta	GPE
faba-174	315	1	republik	GPE
faba-174	315	2	indonesia	GPE
faba-174	316	1	2017	CARDINAL
faba-174	317	1	peraturan badan pemeriksaan	PERSON
faba-174	317	2	ri	GPE
faba-174	318	1	2017	CARDINAL
faba-174	318	2	tentang standar keuangan	PERSON
faba-174	319	1	dpr ri.	PERSON
faba-174	319	2	jakarta	GPE
faba-174	319	3	siregar	GPE
faba-174	319	4	2015	DATE
faba-174	320	1	pengaruh karakteristik pemerintahan terhadap	PERSON
faba-174	320	2	pemerintah daerah	PERSON
faba-174	321	1	jurnal riset	PERSON
faba-174	321	2	akuntansi dan keuangan	PERSON
faba-174	321	3	11(2	DATE
faba-174	321	4	89	CARDINAL
faba-174	322	1	s.	PERSON
faba-174	323	1	2015	DATE
faba-174	324	1	indonesian	NORP
faba-174	325	1	13(1	DATE
faba-174	325	2	66-73	CARDINAL
faba-174	326	1	ramadhani	ORG
faba-174	326	2	d. t.	PERSON
faba-174	326	3	sulaiman	PERSON
faba-174	326	4	2022	CARDINAL
faba-174	327	1	yang mempengaruhi	PERSON
faba-174	327	2	pada pemerintahan provinsi sumatera selatan	ORG
faba-174	328	1	comserva	GPE
faba-174	328	2	indonesian	NORP
faba-174	328	3	2(07	CARDINAL
faba-174	328	4	1125–1137	DATE
faba-174	330	1	d. s.	PERSON
faba-174	330	2	e.	PERSON
faba-174	330	3	f. riyanti	PERSON
faba-174	331	1	2019	DATE
faba-174	332	1	daerah	ORG
faba-174	332	2	dan tingkat ketergantungan	PERSON
faba-174	332	3	daerah terhadap	ORG
faba-174	332	4	kabupaten/kota di	ORG
faba-174	332	5	indonesia	GPE
faba-174	332	6	2015-2016	DATE
faba-174	333	1	jurnal profita	PERSON
faba-174	333	2	12(2	DATE
faba-174	333	3	171	CARDINAL
faba-174	335	1	vanesha	ORG
faba-174	335	2	a.	PERSON
faba-174	335	3	e. syofyan	PERSON
faba-174	336	1	2020	DATE
faba-174	337	1	dan terpilihnya	PERSON
faba-174	337	2	kembali kepala daerah	PERSON
faba-174	338	1	indonesia	GPE
faba-174	338	2	pada pemerintah provinsi di	PERSON
faba-174	338	3	indonesia	GPE
faba-174	338	4	2014-2018	DATE
faba-174	339	1	jea	PERSON
faba-174	339	2	jurnal eksplorasi akuntansi	ORG
faba-174	339	3	2(4	CARDINAL
faba-174	340	1	vertiarani	NORP
faba-174	340	2	r.	NORP
faba-174	340	3	a. halim	PERSON
faba-174	341	1	2019	DATE
faba-174	342	1	indonesia	GPE
faba-174	342	2	the years 2013-2016	DATE
faba-174	343	1	the indonesian journal of accounting research	ORG
faba-174	344	1	wafa	ORG
faba-174	344	2	z.	PERSON
faba-174	344	3	nugraeni	ORG
faba-174	345	1	2018	DATE
faba-174	346	1	yang mempengaruhi	PERSON
faba-174	346	2	kabupaten/kota di	ORG
faba-174	346	3	indonesia	GPE
faba-174	346	4	indonesia	GPE
faba-174	347	1	akuntansi mercu buana	ORG
faba-174	347	2	4(1	DATE
faba-174	347	3	51–58	CARDINAL
faba-174	348	1	https://doi.org/https://doi.org/10.26486/jramb.v4i1	PERSON
faba-174	348	2	wibowo, f. h.	ORG
faba-174	348	3	e. purwaningsih	PERSON
faba-174	349	1	2019	DATE
faba-174	350	1	pengaruh nilai apbd	PERSON
faba-174	350	2	dan latar belakang pendidikan terhadap	PERSON
faba-174	350	3	pemerintah daerah di subosukowonosraten	PERSON
faba-174	351	1	media akuntansi	ORG
faba-174	351	2	011–020	CARDINAL
faba-174	352	1	wicaksono	PERSON
faba-174	352	2	a. k.	PERSON
faba-174	352	3	s. sutaryo.	PERSON
faba-174	353	1	2017	CARDINAL
faba-174	354	1	pemerintah daerah di	PERSON
faba-174	354	2	indonesia	GPE
faba-174	355	1	esensi	PERSON
faba-174	355	2	jurnal bisnis dan manajemen	PERSON
faba-174	355	3	7(2	CARDINAL
faba-174	357	1	wulandari	PERSON
faba-174	357	2	e. t. 2021	PERSON
faba-174	358	1	pemeintah daerah	PERSON
faba-174	358	2	empiris pada pemerintah daerah kabupaten	PERSON
faba-174	358	3	kota di	PERSON
faba-174	358	4	indonesia	GPE
faba-174	358	5	tahun 2019	PERSON
faba-174	359	1	jurnal kajian	PERSON
faba-174	359	2	akuntansi fakultas	ORG
faba-174	359	3	ekonomi untan	ORG